Polecat Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 06058441

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	-		30,828
Cash at bank and in hand		714		5,966

		714		36,794
Creditors: Amounts Falling Due Within One Year	5	(1,773 )		(20,333 )

NET CURRENT ASSETS (LIABILITIES)			(1,059 )		16,461

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,059 )		16,461

Creditors: Amounts Falling Due After More Than One Year	6		(314 )		-

NET (LIABILITIES)/ASSETS			(1,373 )		16,461

CAPITAL AND RESERVES
Called up share capital	7		2		2
Income Statement			(1,375 )		16,459

SHAREHOLDERS' FUNDS			(1,373)		16,461

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Polecat Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Ms Bronwyn Kunhardt Director	Mr James Lawn Director
13/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Polecat Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06058441 . The registered office is Newminster House, 27-29 Baldwin Street, Bristol, BS1 1LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of ten years.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	30,000
Amounts owed by group undertakings	-	828

	-	30,828

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	1,771	12,233
Other creditors	2	3,100
Taxation and social security	-	5,000

	1,773	20,333

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Polecat Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Amounts owed to group undertakings	314	-

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

8. Contingent Liabilities

There were no contingent liabilities at the year-end.

9. Capital Commitments

There were no capital commitments at the year-end.

10. Post Balance Sheet Events

There were no post balance sheet events.

11. Ultimate Controlling Party

The company's immediate and ultimate parent undertaking is Polecat Intelligence Ltd, a company incorporated in Ireland and

its registered office being Riverside Two, Sir John Rogerson’s Quay, Dublin 2, D02 KV60, Ireland.

The ultimate controlling party are the shareholders.

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